Lincoln County adopts FY2025–26 budget, sets final tax request

The Lincoln County Board of Commissioners voted Sept. 22 to adopt the county's fiscal year 2025'26 budget and set a final tax request of $20,617,287, County staff said.

The action included adoption of Resolution 2025-24 (appropriation and adoption of the FY2025'26 budget), adoption of Resolution 2025-25 (setting a final tax request different from the prior year), and approval of the county's official budget message. The board held a public hearing on the proposed budget; no members of the public spoke during the hearing.

The county's budget presentation noted the total tax request of $20,617,287, an increase of about $3,388,000 from the prior year (about 19.67%). "The total tax request this year is 20,617,287, which is up from last year by about 3,388,000, which is an increase of 19.67%," said Susan, a staff member who summarized the budget for the board. The county reported the final levy request as "31.075¢, up from 27.63¢ last year," a change the presenter characterized as an increase of about 12.48%.

Susan said the general fund increased by about $1,688,000 while the jail bond fund decreased by $600,000 (from $1,500,000 to $900,000). The county also began levying for a road bond in FY2025'26, budgeted at $2,300,000, and included a $6,000,000 road bond in the budget package; staff told the board that inclusion of the bond increased budgeted expenditures but that only the debt service portion affected the levy. "The $6,000,000 road bond was also put into the budget, which increased the expenditures, but the only portion that was actually increased, the levy, was the portion that's paying off the bonds," Susan said.

Board members praised the work of county staff on the budget presentation. The board chair thanked staff, noting extended conversations with the Nebraska Association of County Officials, the state treasurer's office and the state auditor's office during the budget process. "For me personally, Susan, thank you so much. I know that you have really, dedicated a lot of time," the chair said.

Following the public-hearing portion, the board moved to adopt Resolution 2025-24 (adoption and appropriation for FY2025'26), then to adopt Resolution 2025-25 (setting the final tax request), and approved the official budget message prepared by the county clerk. Each item was approved by roll call vote.

Votes at a glance

- Resolution 2025-24 (adoption and appropriation for FY2025'26): Motion to adopt by Commissioner Hughley; second by Commissioner Wiens. Outcome: approved by roll call. Recorded affirmative votes in the transcript include Commissioner Hughley, Commissioner Weems and Commissioner Uhler.

- Resolution 2025-25 (setting the final tax request): Motion to adopt by Commissioner Woodruff; second by Commissioner Weems. Outcome: approved by roll call. Recorded affirmative votes in the transcript include Commissioner Woodruff, Commissioner Williams, Commissioner Hughley and Commissioner Fuller.

- Official budget message (approval of the county clerk's budget message): Motion to approve by Commissioner Williams; second by Commissioner Bruns. Outcome: approved by roll call. Recorded affirmative votes in the transcript include Commissioner Williams, Commissioner Bruns, Commissioner Woodruff and [a recorded affirmative attributed to a speaker the transcript identifies as Higuain/Uhler].

The board closed the public hearing after announcing no public commenters and then completed the regular meeting agenda items. The board did not direct additional formal study or refer the budget to another committee; the actions taken were final approvals recorded in the meeting minutes.

The budget package submitted to the board included multiple new and adjusted items: a newly levied road bond, a changed levy tied to bond debt service, a decrease in the jail bond levy, and a larger general fund request. County staff and commissioners said additional forms and tax-statement disclosures (including a new required public-safety line on tax statements) were provided to the city and villages for their information before tax statements are produced.

The board adjourned after completing the three agenda items related to the budget. No public testimony was recorded on the budget during the hearing.